In accordance with Art. 20 of the Law of the Russian Federation “On Valuation Activities in the Russian Federation”, standards for valuation activities determine the requirements for the procedure for conducting assessments and carrying out appraisal activities.
Standards for valuation activities are divided into federal valuation standards and standards and rules for valuation activities.
Federal assessment standards are developed by the National Council for Valuation Activities (NCAP) taking into account international valuation standards.
The developed federal assessment standards are sent by the National Council for approval to the authorized federal body that carries out the functions of legal regulation of assessment activities. The authorized federal body that carries out the functions of legal regulation of valuation activities, no later than sixty working days from the date of receipt of federal valuation standards, is obliged to approve them or issue a reasoned refusal in writing.
The authorized federal body exercising the functions of legal regulation of valuation activities has the right to refuse to approve federal valuation standards if they do not comply with the requirements of the Constitution of the Russian Federation, international treaties of the Russian Federation, and this Federal Law.
Standards and rules for valuation activities are developed and approved by a self-regulatory organization of appraisers and cannot contradict federal appraisal standards.
Currently, by orders of the Ministry of Economic Development of Russia dated July 20, 2007 N 256, 255 and 254, three federal assessment standards (FSO No. 1-3) have been approved. All federal assessment standards (FSO No. 1-3) were developed taking into account international assessment standards and are mandatory for use when carrying out assessment activities.
FSO No. 1 “General concepts of assessment, approaches and requirements for conducting assessment.”
FSO No. 1 defines the general concepts of assessment, approaches to assessment and requirements for assessment used in carrying out assessment activities.
The following concepts are regulated: the object of assessment, the price of the object of assessment, the cost of the object of assessment, the final cost of the object of assessment, approaches and methods of assessment, date of assessment, examination of the assessment report, etc.
When conducting an assessment, the appraiser is obliged to use cost, comparative and income approaches to assessment or justify the refusal to use one or another approach.
The appraiser has the right to independently determine specific valuation methods within the framework of each approach.
The final value of the valuation object indicated in the valuation report may be considered recommended for the purposes of making a transaction with the valuation objects if no more than 6 months have passed from the date of drawing up the valuation report to the date of the transaction with the valuation object or the date of submission of the public offer.
The final value of the cost must be expressed in the currency of the Russian Federation (in rubles).
FSO No. 2 “Purpose of valuation and types of value”
The purpose of the appraisal is to determine the value of the appraisal object, the type of which is determined in the appraisal assignment.
The result of the assessment is the final value of the value of the object being assessed. The result of the assessment can be used when the parties determine the price for completing a transaction or other actions with the object of assessment, including when making purchase and sale transactions, leasing or collateral, insurance, lending, contributing to the authorized (share) capital, for tax purposes, when preparing financial (accounting) statements, reorganizing and privatizing enterprises, resolving property disputes, making management decisions and other cases.
When using the concept of value when carrying out appraisal activities, a specific type of value is indicated, which is determined by the intended use of the assessment result. Types of cost: market, investment, liquidation, cadastral.
FSO No. 3 “Requirements for an assessment report” are analyzed in question 31.
In 1996, under the State Standard of the Russian Federation, the Technical Committee “Property Valuation” was created, which developed the following GOSTs:
– Unified property assessment system. Basic provisions of GOST R 51195.0.01-98;
– Unified property assessment system. Terms and definitions GOST R 51195.0.02-98.
In global valuation practice, International Valuation Standards (MSO 1-4 - American) and European Standards for Valuation of Fixed Assets have been developed and are in force.
3. Functions of supervisory and regulatory bodies, supervision of the activities of self-regulatory organizations of appraisers.
According to Art. 18. “Regulation of appraisal activities and activities of self-regulatory organizations of appraisers” (as amended. Federal Law of July 27, 2006 N 157-FZ)
State regulation of appraisal activities and the activities of self-regulatory organizations of appraisers in terms of supervision and legal regulation is carried out by federal executive authorities authorized by the Government of the Russian Federation (hereinafter referred to as the authorized federal bodies).
Regulation of valuation activities is carried out by the National Council for Valuation Activities (hereinafter also referred to as the National Council) in terms of the development of federal valuation standards, and by self-regulatory organizations of appraisers in terms of the development and approval of standards and rules for valuation activities. Control over the implementation of valuation activities by members of a self-regulatory organization of appraisers is carried out by these organizations.
The functions of authorized federal bodies (Article 19) are:
Development of state policy in the field of valuation activities;
Legal regulation in the field of valuation activities, approval of federal valuation standards;
Maintaining a unified state register of self-regulatory organizations of appraisers;
Supervising the implementation by self-regulatory organizations of appraisers of the requirements of this Federal Law;
Applying to the court to exclude a self-regulatory organization of appraisers from the unified state register of self-regulatory organizations of appraisers.
Article 24.5. " Supervision over the activities of self-regulatory organizations of appraisers"
Supervision over the activities of self-regulatory organizations of appraisers is carried out through scheduled and unscheduled inspections by the authorized federal body exercising functions of supervision over the activities of self-regulatory organizations of appraisers.
A scheduled inspection of the activities of a self-regulatory organization of appraisers is carried out once every two years in accordance with the plan approved by the authorized federal body exercising functions of supervision over the activities of self-regulatory organizations of appraisers.
The decision to conduct an unscheduled inspection of the activities of a self-regulatory organization of appraisers is made by the authorized federal body exercising functions of supervision over the activities of self-regulatory organizations of appraisers, based on applications from legal entities, individuals, federal government bodies, government bodies of constituent entities of the Russian Federation, local government bodies, law enforcement authorities regarding violations by a self-regulatory organization of appraisers or its members of this Federal Law, other federal laws and other regulatory legal acts of the Russian Federation.
During an inspection of the activities of a self-regulatory organization of appraisers, the authorized federal body exercising functions of supervision over the activities of self-regulatory organizations of appraisers has the right to request from a specialized depository that has entered into a depository agreement with a self-regulatory organization of appraisers, information about the monetary value of its compensation fund.
If a violation of the requirements established by part three of Article 22 of this Federal Law is detected, the authorized federal body exercising functions of supervision over the activities of self-regulatory organizations of appraisers shall apply to the arbitration court with an application to exclude the self-regulatory organization of appraisers from the unified state register of self-regulatory organizations of appraisers.
If other violations are detected, the authorized federal body exercising the functions of supervision over the activities of self-regulatory organizations of appraisers sends an order to the self-regulatory organization of appraisers to eliminate the identified violations within a reasonable time.
A self-regulatory organization of appraisers, which has revealed its non-compliance with the requirements of part three of Article 22 of Federal Law No. 135-FZ, has the right to send to the authorized federal body exercising functions of supervision over the activities of self-regulatory organizations of appraisers, in writing, a statement about the identified discrepancy with its description, indicating information about the date of its occurrence and the measures taken and (or) planned by the self-regulatory organization of appraisers to eliminate it.
Within two months after the authorized federal body exercising the functions of supervising the activities of self-regulatory organizations of appraisers receives a statement of identified non-compliance, the self-regulatory organization of appraisers cannot be excluded from the unified state register of self-regulatory organizations of appraisers on the basis specified in the application. If, after the specified period, the self-regulatory organization of appraisers does not submit to the authorized federal body exercising the functions of supervision over the activities of self-regulatory organizations of appraisers, evidence of elimination of the identified discrepancy, the authorized federal body exercising the functions of supervising the activities of self-regulatory organizations of appraisers shall apply to the arbitration court. court with an application to exclude a self-regulatory organization of appraisers from the unified state register of self-regulatory organizations of appraisers.
A self-regulatory organization of appraisers is considered excluded from the unified state register of self-regulatory organizations of appraisers from the date of entry into force of the decision of the arbitration court on its exclusion from the said register.
Appraisers who were members of a self-regulatory organization of appraisers excluded from the unified state register of self-regulatory organizations of appraisers have the right to join other self-regulatory organizations of appraisers.
4. Monitoring the implementation of appraisal activities by appraisers. Article 24.3. " The procedure for a self-regulatory organization of appraisers to monitor the implementation of appraisal activities" (in introduced by Federal Law of July 27, 2006 N 157-FZ)
Control over the implementation of valuation activities by members of a self-regulatory organization of appraisers is carried out by its corresponding structural unit, consisting of employees of the self-regulatory organization of appraisers, through scheduled and unscheduled inspections.
The subject of the scheduled inspection is compliance by members of the self-regulatory organization of appraisers with the requirements of this Federal Law, other federal laws and other regulatory legal acts of the Russian Federation, federal valuation standards, standards and rules of valuation activities, as well as rules of business and professional ethics, additional requirements for the procedure for ensuring property liability appraisers when carrying out appraisal activities. The duration of a scheduled inspection should not exceed thirty days.
A scheduled inspection is carried out at least once every three years and no more than once a year.
If a violation is detected, the inspection materials are transferred to the disciplinary committee.
Article 24.4 .“The procedure for applying disciplinary sanctions against members of a self-regulatory organization of appraisers"(introduced by Federal Law dated July 27, 2006 N 157-FZ)
The disciplinary committee is obliged to consider complaints against the actions of members of a self-regulatory organization of appraisers and cases of violation by its members of the requirements of this Federal Law, other federal laws and other regulatory legal acts of the Russian Federation, federal valuation standards, standards and rules of valuation activities, as well as rules of business and professional ethics , requirements for making mandatory contributions to a self-regulatory organization of appraisers and additional requirements for the procedure for ensuring the property liability of appraisers when carrying out appraisal activities.
The Disciplinary Committee has the right to decide on the application of the following disciplinary sanctions:
Issuance of an order obliging a member of a self-regulatory organization of appraisers to eliminate identified violations and establishing a deadline for eliminating such violations;
Issuance of a warning to a member of a self-regulatory organization of appraisers;
Imposing a fine on a member of a self-regulatory organization of appraisers in the amount established by the internal documents of the self-regulatory organization of appraisers;
Other measures established by internal documents of the self-regulatory organization of appraisers.
Article 24.6. “Ensuring property liability when carrying out appraisal activities”(introduced by Federal Law No. 157-FZ of July 27, 2006)
Losses caused to the customer who entered into an appraisal agreement, or property damage caused to third parties as a result of the use of the final value of the market or other value of the appraisal object specified in the report signed by the appraiser or appraisers, are subject to compensation in full at the expense of the property of the appraiser or appraisers, who through their actions (inaction) caused losses or property damage during the implementation of appraisal activities, or at the expense of the property of a legal entity with which the appraiser entered into an employment contract.
A legal entity with which the appraiser has entered into an employment contract may indicate in the appraisal contract the conditions for assuming an obligation to additionally ensure the appraiser’s obligation to compensate for losses caused to the customer who entered into the appraisal contract, or property damage caused to third parties.
In order to ensure the property liability of members of a self-regulatory organization of appraisers to those who have entered into an agreement to conduct an assessment by the customer and (or) third parties, the self-regulatory organization of appraisers is obliged to impose requirements on its members to use the following types of security for such liability:
Conclusion of a compulsory insurance agreement for the appraiser's liability in carrying out appraisal activities as provided for in Article 24.7 of this Federal Law, the amount of the insurance amount in which cannot be less than three hundred thousand rubles;
Formation of a compensation fund for a self-regulatory organization of appraisers, to which each member of the self-regulatory organization of appraisers must make a mandatory contribution of at least thirty thousand rubles.
Article 24.7. “Agreement on compulsory insurance of appraiser’s liability when carrying out appraisal activities” (introduced by Federal Law No. 157-FZ of July 27, 2006)
In the event of an insured event, the insurer makes an insurance payment in the amount of actual damage caused to the customer and (or) a third party, established by a final decision of the arbitration court, but not more than in the amount of the insured amount under the compulsory liability insurance agreement.
Article 24.8." “Compensation fund of the self-regulatory organization of appraisers” (introduced by Federal Law of July 27, 2006 N 157-FZ)
The compensation fund of a self-regulatory organization of appraisers (hereinafter referred to as the compensation fund) is separate property owned by a self-regulatory organization of appraisers and initially formed exclusively in monetary form through mandatory contributions of its members.
The basis for filing a claim against the compensation fund is the fact of the occurrence of an insured event under a compulsory liability insurance agreement established by a decision of an arbitration court or recognized by the insurer.
A requirement to receive a compensation payment from the compensation fund can be presented to a self-regulatory organization of appraisers only if the following conditions coincide:
To compensate for damage caused by the appraiser, the funds received under the compulsory liability insurance agreement are not enough;
The appraiser refused to satisfy the customer’s or third party’s claim for compensation for damage, or the customer or third party did not receive a response from him to the presented claim within a reasonable time.
A claim for compensation for damage from the compensation fund may be presented to a self-regulatory organization of appraisers, of which the appraiser is or was a member at the time the damage was caused.
The amount of compensation payment from the compensation fund at the request or requirements of customers or third parties to one appraiser for one insured event cannot exceed 600,000 (six hundred) thousand rubles
5. The procedure for maintaining the register of members of a self-regulatory organization of appraisers, the composition of information included in the register of members of a self-regulatory organization of appraisers, the procedure for providing information contained in the register of members of a self-regulatory organization of appraisers to interested parties and its placement in public information systems. One of the functions of a self-regulatory organization of appraisers (Article 22.1 introduced by Federal Law No. 157-FZ of July 27, 2006) is maintaining a register of members of a self-regulatory organization of appraisers and providing information contained in this register to interested parties in the manner established by the authorized federal body performing the functions on legal regulation of valuation activities
According to Art. 22.3. “Disclosure of information by a self-regulatory organization of appraisers”
(introduced by Federal Law No. 157-FZ of July 27, 2006).
The self-regulatory organization of appraisers is obliged to post on the official website of the self-regulatory organization of appraisers on the Internet:
Constituent documents;
Standards and rules for valuation activities, as well as rules of business and professional ethics;
Regulations on the collegial governing body of a self-regulatory organization of appraisers, on a structural unit that exercises control over the appraisal activities of members of a self-regulatory organization of appraisers, on a body for reviewing cases of application of disciplinary sanctions against members of this organization (hereinafter referred to as the disciplinary committee), on other bodies and structural subdivisions and information on the composition of such bodies and divisions;
Register of members of a self-regulatory organization of appraisers, including information about each of its members (last name, first name, patronymic; information intended for establishing contact; work experience, experience in appraisal activities; information on the facts of application of disciplinary sanctions, if any);
List of persons whose membership in the self-regulatory organization of appraisers has been terminated, including persons expelled from the self-regulatory organization of appraisers for violating the requirements of this Federal Law, other federal laws and other regulatory legal acts of the Russian Federation, federal valuation standards, standards and rules of valuation activities, rules business and professional ethics for the last three years of activity of the self-regulatory organization of appraisers;
Information on the non-compliance of the self-regulatory organization of appraisers with the requirements established by part three of Article 22 of the Federal Law (including information on the date of occurrence of the non-compliance of the self-regulatory organization of appraisers with the specified requirements, on the measures taken and (or) planned by the self-regulatory organization of appraisers to eliminate such discrepancy);
Rules and conditions for admission to membership of a self-regulatory organization of appraisers, the amount of membership fees and the procedure for making them, additional requirements for the procedure for ensuring the property liability of its members when carrying out appraisal activities;
Information about the reports of its members. The composition and timing of posting such information are determined by the internal documents of the self-regulatory organization of appraisers in accordance with paragraph two of part three of this article;
Information about the compensation fund, including information about the monetary value of the compensation fund, about the investment declaration of the compensation fund, about the facts of foreclosure on the compensation fund;
Information about the management company with which the agreement on trust management of the compensation fund was concluded (including information about its name, location, license and information intended for establishing contact);
Information about the specialized depository with which the depository agreement was concluded (including information about its name, location, license and information intended for establishing contact);
Information on compulsory liability insurance contracts for members of a self-regulatory organization of appraisers and information about insurers with whom such contracts have been concluded (including information about their names, their location, licenses and information intended for establishing contact);
Information on the acquisition by officials or employees of the self-regulatory organization of appraisers or their affiliates of securities, the issuers of which or the debtors for which are legal entities with which members of the self-regulatory organization of appraisers have entered into employment contracts;
Information on the results of inspections of the activities of members of the self-regulatory organization of appraisers;
Information about the emergence of a conflict of interest between the self-regulatory organization of appraisers and its members.
Article 24.1. Maintenance by a self-regulatory organization of appraisers of a register of members of a self-regulatory organization of appraisers (introduced by Federal Law of July 27, 2006 N 157-FZ)
The composition of information included in the register of members of a self-regulatory organization of appraisers in accordance with the requirements of this Federal Law, and the procedure for maintaining this register by a self-regulatory organization of appraisers and posting the information contained in the register in public information systems are approved by the authorized federal body exercising the functions of normative and legal regulation of appraisal activities.
Based on the provisions of the law, the information contained in the register of members of the self-regulatory organization of appraisers is provided at the request of citizens and legal entities in the manner determined by the internal documents of the self-regulatory organization of appraisers. The period for providing such information cannot exceed seven days from the date of receipt of the relevant request.
Approved
decision of the general meeting of members
self-regulatory organization
"__________________________"
Protocol No. _____ dated "__"___________ ____
Regulation 1 on the structural unit exercising control over the appraisal activities of members of the self-regulatory organization of appraisers "__________________________"
1. These Regulations have been developed in accordance with the requirements of the Federal Law of July 29, 1998 N 135-FZ “On Valuation Activities in the Russian Federation”, the Charter of the self-regulatory organization of appraisers “_______________” (hereinafter referred to as the Organization) and establishes the procedure for the formation and implementation of the activities of a structural unit, exercising control over the evaluation activities of members of the Organization (hereinafter referred to as the Control Unit).
2. These Regulations are an internal document of the Organization.
3. The control unit is created in order to ensure control over the implementation of assessment activities by members of the Organization.
4. The control unit consists of the head of the control unit and the inspector(s) of the control unit.
The number of inspectors of the Control Unit is determined by the Collegiate Body of the Organization, taking into account the need for effective and sufficient control over the implementation of assessment activities by all members of the Organization - appraisers, but there must be at least one.
5. Employees of the Control Unit must meet the following requirements:
Must not be members of the Organization;
Should not be part of the organs of the Organization;
Must meet the qualification and independence requirements established by the internal documents of the Organization.
6. Employees of the Control Unit are recruited to work in the structural Control Unit of the Organization. Employment contracts are concluded with such persons in accordance with the labor legislation of the Russian Federation.
7. The powers of employees of the Control Unit are terminated in cases of termination of employment contracts concluded with them, including in cases of their termination, on the grounds provided for by the labor legislation of the Russian Federation.
8. The activity of the Control Unit is to monitor the implementation of appraisal activities of members of the Organization for compliance with the Federal Law of July 29, 1998 N 135-FZ "On appraisal activities in the Russian Federation", other federal laws and other regulatory legal acts of the Russian Federation, federal valuation standards, standards and rules for valuation activities, as well as rules of business and professional ethics, additional requirements for the procedure for ensuring the property liability of appraisers when carrying out appraisal activities.
9. The control unit exercises control by conducting scheduled and unscheduled inspections.
A scheduled inspection is carried out at least once every three years and no more than once a year based on the inspection plan approved by the head of the Control Division.
The basis for an unscheduled inspection by the Organization may be a reasoned complaint sent to the Organization regarding the appraiser’s violation of the requirements of Federal Law dated July 29, 1998 N 135-FZ “On Valuation Activities in the Russian Federation,” other federal laws and other regulatory legal acts of the Russian Federation, federal valuation standards , standards and rules of appraisal activities, as well as rules of business and professional ethics, as well as other grounds provided for by the internal documents of the Organization.
10. During an unscheduled inspection, only the facts specified in the complaint or facts subject to verification ordered for other reasons are subject to investigation.
The appraiser is obliged to provide the necessary information for the audit at the request of the Organization in the manner determined by the internal documents of the Organization.
11. If a violation is detected, the inspection materials are transferred to the disciplinary committee.
12. The self-regulatory organization of appraisers, as well as its employees and officials taking part in the inspection, are responsible for the non-disclosure and non-distribution of information obtained during its conduct, in accordance with the legislation of the Russian Federation.
13. All changes and additions to these Regulations are made by decision of the Collegiate Management Body of the Organization and become mandatory from the moment such a decision is made.
1 According to paragraph. 4 hours 1 tbsp. 22.3 of the Federal Law of July 29, 1998 N 135-FZ “On Valuation Activities in the Russian Federation”, a self-regulatory organization of appraisers is obliged to post on the official website of the self-regulatory organization of appraisers on the Internet information and telecommunications network, including the provision on the structural unit that monitors the appraisal activities of members self-regulatory organization of appraisers.
Related documents
In addition to appraisers, SROs include employees who do not have the right to engage in appraisal activities. They, being part of the SRO supervisory body, conduct scheduled and unscheduled inspections of appraisers.
Scheduled inspection cannot last more than thirty days, but is carried out at least once every three years and no more than once a year. The subject of a scheduled inspection in the most general form is the appraiser’s compliance with the legislation on valuation activities, standards, valuation rules, as well as the rules of business and professional ethics.
Unscheduled inspection is of a narrower nature, because is carried out on the basis of a reasoned complaint, but the SRO has the right to establish for its members other grounds for conducting inspections of this type.
The SRO is authorized to bring appraisers to disciplinary liability up to and including expulsion from the SRO, which means termination of the status of the appraiser.
VI. Valuation in taxation
The second part of the Tax Code of the Russian Federation quite often mentions various types and methods (orders) of assessment developed for tax purposes and used directly by the taxpayer.
Types of assessment mentioned in the Tax Code of the Russian Federation:
grade(property, inventories, products, works or services, mineral deposits, value of shares, claims and obligations);
revaluation(property, securities, fixed assets and intangible assets, precious stones, precious metals, depreciation amounts, financial instruments, fixed assets) - in some cases the concept of “discount” is used;
revaluation(property in the form of certain currency values; liabilities denominated in foreign currency).
Valuation methods mentioned in the Tax Code of the Russian Federation for the purpose of calculating corporate income tax in relation to raw materials, materials and purchased goods:
a) valuation based on the cost of a unit of inventory/product;
b) valuation based on average cost;
c) valuation at the cost of the first acquisitions;
d) valuation based on the cost of the most recent acquisition.
For purchased goods, the specified valuation methods are also used in the simplified taxation system.
Assessment procedures mentioned in the Tax Code of the Russian Federation:
for the purpose of calculating corporate income tax- the procedure for assessing work in progress balances, finished product balances, and shipped goods (Article 319 of the Tax Code of the Russian Federation);
for the purpose of calculating mineral extraction tax- the procedure for assessing the value of extracted minerals when determining the tax base (Article 340 of the Tax Code of the Russian Federation).
Types of value mentioned in the Tax Code of the Russian Federation(including cost determined by appraisers):
Settlement, customs, market, residual, initial, restoration, total, aggregate, purchase, average annual, inventory, cadastral.
VII. Valuation in accounting and reporting
The need for monetary valuation.
In accordance with the Law “On Accounting”, accounting objects are subject to monetary measurement in rubles. This means that economic entities required to maintain accounting records are daily faced with the need for monetary valuation:
Facts of economic life;
Assets;
Liabilities;
Sources of financing for its activities;
Income;
Expenses;
Other objects, if established by federal standards.
Types of value in accounting and reporting:
Book, cost, fair, actual, residual, enterprise-specific, recoverable, aggregated, revalued, amortized, nominal, weighted average, added, historical, current, net selling price, market, inventory, contractual, additional.
VIII. Insurance valuation
Insurance risk assessment.
When concluding a contract, the insurer has the right:
- property insurance
1) inspect this property, 2) order an examination to establish its actual value;
- personal insurance- conduct an examination of the insured person to assess the actual state of his health.
Actual cost.
This term, as well as the terms “reasonable value”, “equivalent value”, “real value”, are not provided for by the current regulations governing and standardizing valuation activities. In accordance with the rule enshrined in the Law “On Valuation Activities in the Russian Federation”, in such cases the market value is determined.
New edition approved
Protocol No. 22 of August 28, 2014
Changes approved
By the decision of the Council of NP SROO "SPO"
Protocol No. 33 of December 18, 2014
Changes approved
By the decision of the Council of NP SROO "SPO"
Protocol No. 26 of September 30, 2015
Changes approved
Protocol No. 46 of December 19, 2017
Changes approved
By the decision of the Council of the SRO Association of Appraisers "SPO"
Protocol No. 60 of December 6, 2018
Regulations on the Control Department
Self-regulatory organization of the Association of Appraisers “Community of Appraisal Professionals”
This Regulation was developed in accordance with the Federal Law of July 29, 1998 No. 135-FZ “On Valuation Activities in the Russian Federation” (hereinafter referred to as the Federal Law “On Valuation Activities in the Russian Federation”), other regulations of the current legislation of the Russian Federation and the Charter of the Self-Regulatory Organization of the Association appraisers "Community of Appraisal Professionals" (hereinafter - the Association) and determines the status, procedure for the formation and activities of the Association's specialized body - the department for monitoring the implementation of appraisal activities by members of the SRO of the Association of Appraisers "SPO" (hereinafter - the Control Department).
This Regulation on the Control Department includes sections:
Status, structure and procedure for the formation of the Control Department;
Functions of the Control Department;
Powers of the Head of the Control Department;
Final provisions.
1. Status, structure and procedure for forming the Control Department
1.1. The Control Department is a specialized body of the Association that exercises control over the implementation of appraisal activities by members of the Association in terms of their compliance with the requirements of the Federal Law “On Appraisal Activities in the Russian Federation”, other federal laws and other regulatory legal acts of the Russian Federation in the field of appraisal activities, federal appraisal standards, standards and rules of valuation activities, as well as rules of business and professional ethics.
1.2. The Control Department is a structural unit of the Association and is formed by the Director of the Association in accordance with the staffing schedule agreed with the Council of the Association. The quantitative composition of the Department is determined by the director of the Association. Employees of the Department must have a higher education and meet the mandatory requirements established by the legislation on valuation activities (if such requirements are established).
1.3. The Control Department carries out its activities in cooperation with the Disciplinary Committee and the governing bodies of the Association.
1.4. The control department is managed by the head of the control department, reporting to the director of the Association.
1.5. The Head of the Control Department is appointed and dismissed by the relevant orders of the Director of the Association in agreement with the Council of the Association and carries out his functions in accordance with these Regulations.
1.6. In addition to the head of the Department, the Control Department includes full-time employees who are appointed and dismissed by orders of the Director of the Association, report to the head of the Control Department and carry out their functions in accordance with these Regulations.
2. Functions of the Control Department
2.1. The control department is obliged to:
Conduct scheduled and unscheduled inspections of compliance by members of the Association with the requirements of the Federal Law “On Valuation Activities in the Russian Federation”, other federal laws and other regulatory legal acts of the Russian Federation in the field of valuation activities, federal valuation standards, standards and rules of valuation activities, as well as rules of business and professional ethics ;
Monitor the implementation of appraisal activities by members of the Association in terms of their compliance with the requirements of the Federal Law “On Appraisal Activities in the Russian Federation”, other regulatory legal acts of the Russian Federation in the field of appraisal activities, Federal appraisal standards, standards and rules for appraisal activities, as well as the rules of business and professional ethics of the Association.
Monitor the implementation by members of the Association of compulsory liability insurance, compliance with additional requirements for compulsory liability insurance contracts concluded by members of the Association that do not contradict the legislation of the Russian Federation;
Monitor compliance with the mandatory conditions of membership in the Association, requirements for the procedure for ensuring the property liability of members of the Association when carrying out valuation activities;
Monitor the prevention by members of the Association of actions to the detriment of other subjects of valuation activities, actions of unfair competition, actions causing moral harm or damage to consumers of the services of members of the Association, actions damaging the business reputation of members of the Association or the business reputation of the Association;
2.2. The control department carries out:
Collection of Quarterly reports on the professional activities of members of the Association and provision of a quarterly report on the results of verification of the activities of members of the Association for posting on the official website of the Association;
Development and submission for approval to the Association Council of an annual plan for inspection of the professional activities of Association members;
Posting the inspection plan on the official website of the Association;
Sending notifications about the inspection, attaching a list of documents to be verified and indicating the deadlines for their submission;
Conducting scheduled and unscheduled inspections;
Drawing up an Inspection Report and submitting it for approval to the Director of the Association, sending a notification of the inspection results to a member of the Association and other interested parties and, if violations are identified, transferring the inspection materials to the Disciplinary Committee;
Monitoring the implementation of decisions of the Disciplinary Committee;
Transferring a copy of the decision of the Disciplinary Committee to the Association Council if the Disciplinary Committee makes a decision to apply a disciplinary measure requiring consideration and approval or rejection by the Association Council or the General Meeting of Members of the Association;
Preparation of information about persons in respect of whom a decision was made to terminate membership in the Association, suspend the activities of an expert, and send copies of relevant decisions of the Association Council to individuals and legal entities, in the manner established by the current legislation on valuation activities, the Charter and internal documents regulating the activities of the Association ;
Submission for consideration by members of the Association Council of proposals for improving the internal documents of the Association within its competence;
Responsible storage and archiving of documentation of the Control Department in accordance with the established procedure;
Other powers in accordance with current legislation, the Charter of the Association, these Regulations and other internal documents regulating the activities of the Association.
2.3. The control department has the right:
Request from the governing bodies of the Association, structural divisions of the Association, members of the Association and third parties the information and documents necessary to carry out their functions;
Access to documents and materials on the basis of which the assessment was carried out by a member of the Association, with the exception of information constituting a trade secret of a legal entity or customer or other confidential information;
Use the Association’s databases solely for the purposes of supporting the activities of the Control Department and the Association;
Use communication and communications equipment, office equipment and premises owned by the Association.
3. Powers of the head of the Control Department
3.1. Head of the Control Department:
Organizes the work of the Control Department, supervises the work of the employees of the Control Department and is personally responsible for the performance of the functions assigned to the Control Department;
Represents the Control Department at meetings of the Association Council and in relations with other bodies of the Association, organizations, citizens;
Provides registration and storage of documentation of the Control Department;
Informs the bodies of the Association and members of the Association about the activities of the Control Department;
Signs decisions of the Control Department;
Sends to the Director of the Association and the bodies of the Association, in accordance with their competence, decisions, statements, petitions and other appeals adopted by the Control Department;
Has other rights and performs other duties in accordance with current legislation, the Charter of the Association, these regulations and other internal documents regulating the activities of the Association.
4. Final provisions
4.1. Changes and additions to these Regulations are made by the Association Council and come into force on the next business day from the moment of their approval by the Association Council.
4.2. Other conditions and procedures for the activities of the Control Department that are not regulated by these Regulations are determined by the Charter of the Association and the current legislation of the Russian Federation.
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